ABDULMELEK, Israa Mohanad; HASHIM, Sadam Gatea. The importance of the auditor’s report according to Standard (700) in developing internal control according to risk-based auditing. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 18, n. 60, 1, p. 260–275, 2023. DOI: 10.25130/tjaes.18.60.1.15. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/621. Acesso em: 27 jul. 2026.